SecUR Credentials Limited — quarter ended September 30, 2024 (Standalone; Un-audited)
| Sl. No | Particulars | QUARTER ENDED | HALF YEAR ENDED | YEAR ENDED |
|---|---|---|---|---|
| Sept, 2024 (Unaudited) |
June, 2024 (Unaudited) |
Sept, 2023 (Unaudited) |
||
| I | Revenue From Operations | 79.07 | 4.52 | 700.70 |
| II | Other Income | 18.59 | 0.58 | 40.67 |
| III | Total Income (I+II) | 97.66 | 5.10 | 741.37 |
| IV | EXPENSES | |||
| Cost of materials consumed | ||||
| Purchases of Stock-in-Trade | ||||
| Changes in inventories of finished goods, Stock-in-Trade and work-in-progress | ||||
| Employee benefits expense | 37.58 | 84.07 | 153.19 | |
| Finance costs | 38.81 | 53.59 | 67.37 | |
| Depreciation and amortization expense | 47.43 | 69.93 | 88.67 | |
| Other expenses | 106.83 | 180.12 | 388.24 | |
| IV | Total expenses (IV) | 230.65 | 387.71 | 697.47 |
| V | Profit/(loss) before exceptional items and tax (I- IV) | (132.99) | (382.61) | 43.90 |
| VI | Exceptional Items | |||
| VII | Profit/(loss) before tax (V-VI) | (132.99) | (382.61) | 43.90 |
| VIII | Tax expense: | |||
| (1) Current tax | 12.20 | |||
| (2) Deferred tax | 2.36 | |||
| (3) Income Tax of Earlier Years | (295.43) | |||
| IX | Profit (Loss) for the period from continuing operations (VII-VIII) | (132.99) | (382.61) | 324.76 |
| X | Profit/(loss) from discontinued operations | |||
| XI | Tax expense of discontinued operations | |||
| XII | Profit/(loss) from Discontinued operations (after tax) (X-XI) | |||
| XIII | Profit/(loss) for the period (IX+XII) | (132.99) | (382.61) | 324.76 |
| XIV | Other Comprehensive Income | |||
| A (i) Items that will not be reclassified to profit or loss | ||||
| (ii) Income tax relating to items that will not be reclassified to profit or loss | ||||
| B (i) Items that will be reclassified to profit or loss | ||||
| (ii) Income tax relating to items that will be reclassified to profit or loss | ||||
| XV | Total Comprehensive Income for the period (XIII+XIV)(Comprising Profit (Loss) and Other Comprehensive Income for the period) | (132.99) | (382.61) | 324.76 |
| XVI | Paid up Equity Share Capital (Face value of Rs 10/- each) | 4,106.28 | 4,106.28 | 4,106.28 |
| XVII | Earnings per equity share (for continuing operation): | |||
| Basic & Diluted | (0.32) | (0.93) | 0.79 | |
| XVIII | Earnings per equity share (for discontinued operation): | |||
| Basic & Diluted | – | – | – |
| S.No. | Particulars | As on 30.09.2024 | As on 31.03.2024 |
|---|---|---|---|
| I | ASSETS | ||
| 1 | Non-current assets | ||
| (a) Property, Plant and Equipment | 91.80 | 113.45 | |
| (b) Capital Work-in-Progress | |||
| (c) Right of Use Assets | (0.17) | 122.32 | |
| (d) Goodwill | |||
| (e) Intangible Assets | 674.35 | 769.90 | |
| (f) Intangible Assets under Development | |||
| (g) Biological Assets other than Bearer Plants | |||
| (h) Financial Assets | |||
| (i) Investments | 1.56 | 1.56 | |
| (ii) Trade Receivables | |||
| (iii) Loans | |||
| (iv) Other Financial Assets | 797.59 | 632.85 | |
| (i) Deferred Tax Assets (Net) | 47.59 | ||
| (j) Other Non-Current Assets | |||
| Sub Total – Non-Current Assets | 1,565.13 | 1,687.67 | |
| 2 | Current Assets | ||
| (a) Inventories | 1,363.55 | 1,371.54 | |
| (b) Financial Assets | |||
| (i) Investments | |||
| (ii) Trade Receivables | 2,884.41 | 3,322.35 | |
| (iii) Cash and Cash Equivalents | 1.79 | 80.49 | |
| (iv) Bank Balances other than (iii) above | 198.78 | 192.87 | |
| (v) Loans | 792.02 | 1,056.49 | |
| (vi) Other Financial Assets | |||
| (c) Current Tax Assets (Net) | |||
| (d) Other Current Assets | 15.95 | 187.26 | |
| Sub Total – Current Assets | 5,256.49 | 6,210.99 | |
| TOTAL ASSETS | 6,821.62 | 7,898.66 | |
| B | |||
| I | Equity | ||
| (a) Equity Share Capital | 4,106.28 | 4,106.28 | |
| (b) Other Equity | (397.36) | 159.02 | |
| Total Equity | 3,708.92 | 4,265.30 | |
| II | Liabilities | ||
| 1 | Non-Current Liabilities | ||
| (a) Financial Liabilities | |||
| (i) Borrowings | 1,494.44 | 1,695.65 | |
| (ii) Trade Payables | |||
| (iii) Lease Liability | (0.08) | 82.19 | |
| (iv) Other Financial Liabilities | |||
| (b) Provisions | 35.06 | 41.43 | |
| (c) Deferred Tax Liabilities (Net) | |||
| (d) Other Non-Current Liabilities | |||
| Sub Total – Non-Current Liabilities | 1,529.42 | 1,819.27 | |
| 2 | Current Liabilities | ||
| (a) Financial Liabilities | |||
| (i) Borrowings | 318.48 | 218.93 | |
| (ii) Trade Payables | 860.66 | 1,093.05 | |
| (iii) Lease Liability | 39.57 | ||
| (iv) Other Financial Liabilities (other than those specified in item (c)) | 404.13 | 462.54 | |
| (b) Other Current Liabilities | |||
| (c) Provisions | |||
| (d) Current Tax Liabilities (Net) | |||
| Sub Total – Current Liabilities | 1,583.27 | 1,814.09 | |
| TOTAL EQUITY AND LIABILITIES | 6,821.62 | 7,898.67 |